Abstract

http://ssrn.com/abstract=1856582
 


 



Supreme Court CIGNA Ruling Allows Workers to Reverse Harmful Pension Changes


Richard L. Kaplan


University of Illinois College of Law

June 1, 2011

BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011
Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-24

Abstract:     
This brief article discusses the recent Supreme Court decision in CIGNA v. Amara. That case held that ERISA authorizes a court to reform a pension plan that an employer had changed so that employees receive the benefits they had been promised. The article considers the key implications of this decision for employees and employers, focusing on relevant communications of the employer and the applicable standard of proof.

Number of Pages in PDF File: 3

Keywords: Taxation, Pensions, Cash Balance Plans

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Date posted: June 3, 2011 ; Last revised: June 7, 2011

Suggested Citation

Kaplan, Richard L., Supreme Court CIGNA Ruling Allows Workers to Reverse Harmful Pension Changes (June 1, 2011). BNA DAILY REPORT FOR EXECUTIVES, pp. B1-B2, June 1, 2011; Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-24. Available at SSRN: http://ssrn.com/abstract=1856582

Contact Information

Richard L. Kaplan (Contact Author)
University of Illinois College of Law ( email )
504 E. Pennsylvania Avenue
Champaign, IL 61820
United States
(217) 333-2499 (Phone)
(217) 244-1478 (Fax)

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